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09 Jun 06 5 joint submissions lodged

The following 5 submissions have been lodged with the ATO on behalf of the National Institute of Accountants, CPA Australia, the Taxation Institute of Australia, Taxpayers Australia Inc and the Institute of Chartered Accountants:

- TD 2006/D16 Income tax: can s 160ZZZJ of Part IIIB of ITAA 1936 apply to interest entered in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party?

- TD 2006/D17 Income tax:  are there circumstances when a balancing adjustment for a car is worked out under s 40-370 instead of s 40-285 of ITAA 1997?

- TR 2006/D5 Income tax:  sale and leasebacks

- TR 2006/D6 Income tax, fringe benefits tax and product grants and benefits: Public Rulings

- TR 2006/D7 Income tax, fringe benefits tax and product grants and benefits: Private Rulings

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